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HMRC internal manual

Compliance Handbook

Publishing details of deliberate defaulters (PDDD): PDDD specialist team action

The PDDD Specialist Team registers each case.

PDDD specialist team consideration and decision making

The PDDD Specialist Team will consider each case carefully. If they need any other information they will contact you. It is vital that you supply any other documents or information that the PDDD Specialist Team asks for quickly.

PDDD specialist team decides that the answer to any of the publication questions is ‘no’

Where The PDDD Specialist Team decides that the answer to any of the publication questions is ‘no’, they will write to the person to inform them.

PDDD specialist team decides that the answer to all of the publication questions is ‘yes’

Where The PDDD Specialist Team agrees that the answer to all of the publication questions is ‘yes’, they will write to the person and ask whether they wish to make any representations as to why we should not publish their details. The nominated Deputy Director will consider the person’s representations and decide whether or not to publish.

Time limits for publication

The PDDD specialist team has 12 months from the date when the relevant penalty becomes final, see CH190940, to publish a person’s details. If there is more than one relevant penalty the 12 months starts on the date on which all the qualifying relevant penalties to be published have become final.

Further information about this is at CH190620.

Although 12 months seems quite a long time, the publication process is fairly lengthy. It is therefore vital that you send your case to PDDD specialist team promptly.